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Accounting Conservatism and National Culture
The following study intends to evaluate the influence of Hofstede’s cultural dimension (2017) on a corporation from several countries’ accounting conservatism scale. Based on Thomson Reuters’ data and a final sample of 54,484 observations (32 countries), the analysis was made over a period from 2010...
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Publié dans: | BBR - Brazilian Business Review |
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Auteurs principaux: | , |
Format: | Artigo |
Langue: | Inglês |
Publié: |
FUCAPE Business School
2020
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Sujets: | |
Accès en ligne: | https://www.redalyc.org/articulo.oa?id=123063507006 |
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